## What
Adds an artisan command that deletes all transactions and balances of a
specific user's **non-connected** (manual) accounts, identified by
email.
```bash
php artisan user:delete-manual-account-data user@example.com
```
## Behavior
- Looks up the user by email (`withTrashed`, matching `user:delete`).
- Selects accounts with `banking_connection_id IS NULL` (manual
accounts).
- Shows a confirmation prompt with the transaction/balance counts and
the number of affected accounts.
- On confirm, deletes inside a `DB::transaction`:
- Transactions via `forceDelete()` (they use `SoftDeletes`, so this also
purges already soft-deleted rows).
- Balances via `delete()` (`AccountBalance` has no `SoftDeletes`, so
it's a hard delete).
- The accounts themselves are **not** deleted — only their transactions
and balances.
Related `label_transaction`, `budget_transactions` and
`category_corrections` rows are cleaned up by existing
`cascadeOnDelete()` foreign keys.
## Tests
Pest feature test covering: manual-only deletion (connected accounts
untouched), cross-user isolation, soft-deleted transactions counted and
purged, connected-only user reports zero, cancellation, and
user-not-found.
QA skipped per request (backend maintenance command, covered by feature
tests).
